Measure ULA in 2026–27: The $5.4 Million and $10.9 Million Thresholds
Figures and rules in this post are as of November 6, 2026, from the sources linked below. Check the source for any later update.
Measure ULA, which City of Los Angeles voters approved in November 2022, adds a transfer tax to higher-priced property sales in the city. The City’s Office of Finance adjusts the thresholds every year for inflation.
Rates for sales closing July 1, 2026 to June 30, 2027
- Base City transfer tax on all sales: 0.45% ($2.25 per $500 of value).
- Above $5,400,000 and below $10,900,000: 4% ULA tax, for a combined City rate of 4.45%.
- At $10,900,000 or more: 5.5% ULA tax, for a combined City rate of 5.95%.
Per the Office of Finance, the base tax uses net value, excluding liens or encumbrances that remain on the property. The ULA tax uses gross value. The rate applies to the full price once a threshold is crossed, not only to the amount above it.
Where it applies
ULA applies only to property inside the City of Los Angeles limits. That includes neighborhoods such as Sherman Oaks, Encino, Studio City, Tarzana, Woodland Hills and Northridge. It does not apply in separate cities such as Beverly Hills, Burbank, Glendale, Calabasas or Hidden Hills, which have their own transfer tax rules. ZIMAS, the City’s zoning map, shows whether an address is inside the City.
Exemptions
The Office of Finance lists exemptions for certain qualified affordable housing organizations, certain long-standing 501(c)(3) nonprofits, and government entities. Requests go to the Office of Finance or the Los Angeles Housing Department.
Who pays the tax, and how it fits into a specific sale, is a question for an escrow officer, tax professional or attorney.
Sources
Questions about a home in Los Angeles or the Valley?
Lianna Danielyan, REALTOR® · Equity Union · CA DRE #02142653 · 13400 Ventura Blvd, Sherman Oaks, CA 91423 · (818) 669-6245
Listing information is provided through Equity Union’s IDX/BoldTrail service, is deemed reliable but not guaranteed, and should be independently verified. Information on this page is general and is not legal, tax or financial advice. Equal Housing Opportunity.